The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Finland

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Abstract

We investigate how Finland has applied Directive 2013/34/EU of the European Parliament and of the Council to the annual financial statements, consolidated financial statements and related reports of certain types of undertakings. In addition to the implementation process and general implications of the Finnish Accounting Act, we emphasize its implications and interplay with IFRS. We conclude that the national implementation of Directive 2013/34/EU successfully diminished the administrative burden experienced by small companies.

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Original languageEnglish
Pages (from-to)88-93
JournalACCOUNTING IN EUROPE
Volume14
Issue number1-2
Publication statusPublished - 2017
MoE publication typeA1 Journal article-refereed

    Research areas

  • EU Accounting Directive 2013/34/EU, Finland, IFRS, SMEs

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